How To Account For Holidays For Vacation

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How To Account For Holidays For Vacation
How To Account For Holidays For Vacation
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In accordance with article 115 of the Labor Code of the Russian Federation, all employees working under an employment contract are entitled to annual paid leave, the duration of which cannot be less than 28 calendar days. If the holiday period falls on national holidays specified in Article 112 of the Labor Code of the Russian Federation, then they are not included in the calendar days of the vacation and are not paid (Article 120 of the Labor Code of the Russian Federation).

How to keep track of holidays for vacation
How to keep track of holidays for vacation

It is necessary

calculator or 1C program

Instructions

Step 1

If an employee goes on another paid vacation and there will be national holidays during the vacation, calculate the calendar days of the vacation, excluding holidays. In fact, it turns out that the vacation is increased by the number of holidays, but payment for these days is not made.

Step 2

Calculate vacation pay based on the average daily earnings for the 12 months that preceded the vacation. To do this, add up all the amounts earned for the 12 months from which you withheld income tax, divide the resulting figure by 12 and 29.6 and multiply by the number of vacation days, subtract income tax. Issue the remaining amount to the employee as vacation pay.

Step 3

Calculate when the employee should go to work. For example, if the vacation begins on January 1, add 28 calendar days, it turns out that the first working day after the vacation will be January 29, but there are a lot of all-Russian days off in January, so the vacation will actually be longer by a given number of days. Holidays in January are 1, 2, 3, 4, 5, 7. Therefore, the employee will not leave the vacation on January 29, but 6 days later, but the number of vacation pay that he will receive in his hands will not increase.

Step 4

If an employee was involved in work on weekends or holidays during the working year and wished to receive additional rest days instead of double pay and time them to coincide with the vacation, then the vacation pay should be calculated based on the average daily earnings and multiplied by the number of vacation days provided for by labor legislation … That is, you can add days to the vacation, but they are not subject to payment (Article 153 of the Labor Code of the Russian Federation). For example, if an employee has worked 5 all-Russian holidays during the year and wished, instead of double payment, to receive them with additional days off and coincide with the next vacation, then add 5 to the set 28 calendar days, but pay only 28 days.

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